COVID Restrictions Support Scheme

Introduction

In Budget 2021, the Government announced a new COVID Restrictions Support Scheme (CRSS) to help support businesses. Generally, this scheme applies when Level 3 or higher restrictions are in place in line with the Plan for Living with COVID-19.

Qualifying businesses can apply to Revenue for a cash payment of up to €5,000 a week.

The scheme runs from 13 October 2020 until 31 March 2021.

This page is a summary of the CRSS rules and operation. You can get more detailed guidance on the operation of the scheme in Revenue’s CRSS Guidelines (pdf).

Rules for CRSS

Who can apply?

Companies, self-employed individuals and partnerships that carry out a taxable trade can apply for the CRSS.

How do I qualify?

Your business premises must be either closed to customers or substantially restricted in operating due to COVID-19 restrictions. You must intend to reopen once COVID-19 restrictions have been lifted.

If you operate more than one business premises that are impacted, you can make a claim in respect of each premises.

You must self-declare to Revenue that because of the COVID-19 restrictions, turnover for the restricted period is disrupted by 75% compared to 2019 levels.

If your business was set up between 26 December 2019 and 12 October 2020, the claim will be based on your actual weekly average turnover in the period between the start–up date and 12 October 2020.

Tax clearance

In order to receive a CRSS payment, you must:

  • Have a valid tax clearance certificate
  • Meet your VAT obligations

You can check your current tax clearance status online through ROS. More information on tax clearance is available from Revenue.

Once COVID-19 restrictions have been lifted, payments for CRSS will stop. If a restriction period is extended beyond the date it was due to expire, you will need to make a new claim for each extension period.

Rates

You will be able to make claim to Revenue under the CRSS for a cash payment known as an Advance Credit for Trading Expenses (ACTE).

This payment will be equal to 10% of your average weekly turnover in 2019 up to €20,000 and 5% thereafter, subject to a maximum weekly payment of €5,000. See table below.

CRSS payments
Weekly turnover Rate Amount
First €20,000 10% €2,000
Next €60,000 5% €3,000
Maximum payment €5,000

Restart week payment

Businesses can claim for an additional one week payment to help you reopen after a period of COVID-19 restrictions lasting 3 weeks or more.

The payment:

  • Can be claimed at the end of the restriction period
  • Will be paid to businesses the week after the restrictions are lifted

How to apply

There is a 2 step process to make a claim under the CRSS.

  1. You must register for the CRSS through Revenue’s Online Service (ROS). You need to give details such as the business location and the average weekly turnover for 2019, or 2020 if your business started trading on or after 26 December 2019. You must keep supporting documentation that shows you meet the conditions of the CRSS. Revenue may request this information at a later date.
  2. You must complete a CRSS claim for a claim period or claim periods. The claim period is the period during which the qualifying COVID-19 the restrictions are in place. Since 17 November 2020, you can make your claim through the claims portal for CRSS, which is available through the eRepayments system on ROS.

You must make your claim within 8 weeks of the date the claim period starts (that is the date the restrictions start).

The current maximum claim period runs from 13 October 2020 (the date the scheme was announced) to 1 December 2020. The date you can start your claim from depends on the level of restrictions that were in place in your location during October 2020.

There is more detailed information on how to apply in Revenue’s CRSS Guidelines pdf.

Further information

You can get more help from Revenue’s National Employer Helpdesk through the myEnquiries system or by calling the National Employer helpline Tel: 01 738 3638 (Monday to Friday, from 9.00am to 5.00pm).

If you have a question about your situation during the COVID-19 emergency period, you can request a call back from the Citizens Information Service.

Page edited: 25 November 2020